This study aims to determine the Internal Control implemented by PT Aesculapius Makassar City Branch. The main point that this research explains is to analyze how the internal control system implemented by PT Aesculapius Makassar City Branch is in accordance with the internal control system. The research variable used in this study is Internal Control over Merchandise Inventory. The population in this study is PT Aesculapius Makassar City Branch. The data collection techniques used in this study are interviews, observations, and documentation based on data collection as well as relevant facts. The data analysis technique used by the author uses triangulation techniques with 3 informants, namely the manager, warehouse staff, and shop staff as informants.
The results showed that internal control at PT Aesculapius Kota Branch is more or less maximally implemented and regarding inventory management is already safe because it uses a computer with the MY BIZ application, because from the procedure for purchasing, storing goods, recording to selling trade goods, the company still uses data entry on the computer. However, in carrying out inventory management, PT Aesculapius City Branch experienced several problems. The problems faced by PT Aesculapius City Branch, namely: Difference in stock on the computer and inventory of trade goods in the warehouse physically and damage to goods, it is hoped that in terms of human error, it must be more careful when recording the entry and exit of goods. Therefore an individual evaluation is needed for employees. Conduct good communication so that there is no duplication of stock.